System reverse charge for VAT in civil engineering

In the first part of this thesis is characterised VAT, is mentioned its principle, basic terms. Then is characterised reverse charge system on the level Directive 2006/112/ES principle, reasons for implementation, application in the Czech republic, etc. The second part of this thesis is described the system reverse charge in civil engineering in detail. There are mentioned principles of uses. Then are analysed problems, advantages and disadvantages related to this system of taxation. These aspects evaluated the subjects of taxation a electrician, a joiner and construction company (from viewpoint customer and supplier) and tax administrator